Research On Optimization Of Receivables Management Mechanism In D Public Hospitals

With the advancement of the new medical reform in 2017,public hospitals at all levels in China should not only fulfill their social public welfare responsibilities,but also face the need to improve their business development to face increasingly complex competition in the medical industry.However,facing the serious insufficiency of financial subsidies and the shortage of medical insurance funds,the situation that hospitals only pay attention to medical services and do not pay attention to financial management has ceased to exist.Hospitals at all levels have been deeply aware that financial work can better develop medical services.The quality of hospital financial management determines whether hospitals can adhere to sustainable and healthy development and hospital financial management.It has become a trend to improve and strengthen the hospital's receivables,which is a kind of fund that stays in the process of settling accounts when the hospital fails to receive,temporarily advances or pays to the relevant units or individuals in the process of providing medical services.That is to say,the hospital's receivables are the occupancy of hospital funds by other units and individuals,which affects the normal cash flow of hospital's operating funds.Turnover,a little carelessness will lead to hospital financial management is often inappropriate,capital turnover is not good situation.Therefore,the management of hospital receivables is the most important part of hospital financial management.Firstly,this paper introduces the background and significance of the author's research on the optimization of receivables management mechanism in D public hospitals,reviews the previous research points of hospital financial management at home and abroad,and summarizes them.Then the current development trend of D public hospital is described.At the same time,in the first part of the paper,the author outlines the theory of financial management,the theory of main business management and stakeholder theory,and systematically expounds the characteristics of hospital main business and the content,functions,principles and characteristics of financial management,which is the research basis of this paper.The second part is the key part of this paper.In this part,the author studies and analyses the current situation of receivables management in D County D hospital in China.The main contents include the classification of receivables in D County D hospital's current accounting accounts,as well as various problems in management.In the third part,the author analyzed the causes of problems in the management of receivables in D Hospital.In the fourth part,the author considers and analyses the causes of the problems in the management of receivables in D hospital,and puts forward the optimization scheme of executability,hoping to improve the management of receivables in D hospital actively through the optimization scheme,and puts forward the safeguard measures.The fifth part is the last part of this paper,the author summarizes the full text and puts forward the prospect,hoping to use this study to promote and promote further research in the future.